West Corporation reports the following results for the current year:

gross profit on sales $160000

short term capital loss $30000

dividend from a 15% owned domestic corporation $50000

operating expenses $80000

charitable contribution from current year $9000

charitable contribution carryover from prior year $12000

A) what is West taxable income and its components?? including charitable contribution deduction and dividend received deduction.

B) what carrybacks and carryovers (if any) are available, what years did they come from and to what years must they be carried?

Note: West does not make any special elections regarding the CARES Act.